Business owners in Freeport, Hempstead, Garden City, Massapequa, Long Beach and across Nassau County and Long Island may be able to deduct part or all of a qualifying BMW in the year it goes into service, instead of spreading the cost over several years. Section 179 of the tax code is the main tool for that, and for tax year 2026 the heavy SUV rules apply to SUVs with a gross vehicle weight rating (GVWR) above 6,000 pounds and up to 14,000 pounds. Eligibility depends on the vehicle, how it is used and your tax situation, so confirm the details with a CPA before you buy.
Over 6,000 lbs
GVWR for heavy SUV rules
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Over 50%
Business use required
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$32,000
2026 Section 179 cap on a heavy SUV
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The weight that counts is GVWR, the maximum loaded weight set by the manufacturer. It is not curb weight or towing capacity. The label on the driver side door pillar of the exact vehicle is what counts.
Quick Answer: Section 179 lets a business deduct the cost of a qualifying vehicle in the year it is placed in service instead of spreading it over several years. For 2026, the Section 179 cap on a heavy SUV is $32,000.
For 2026, Section 179 is capped at $32,000 on a heavy SUV. Bonus depreciation may cover more of the business-use cost in the first year. A deduction lowers taxable income and is not a rebate, so the actual savings depend on your income and tax situation. If you later sell the vehicle or business use drops, part of the deduction can be taxed again. Lighter business vehicles can also qualify for Section 179, but they fall under lower passenger automobile limits. Section 179 is meant for businesses, including sole proprietors, and employees generally cannot claim it for a vehicle used for an employer. A new or pre-owned vehicle can qualify when it meets the same rules.
Section 179 applies to a vehicle your business owns, and a financed purchase can qualify. A standard lease generally does not, though the business share of lease payments may be deductible instead. You can compare financing at BMW of Freeport through the Finance Center, and if you have a vehicle to trade you can value your trade online.
Quick Answer: A financed BMW purchase can qualify for Section 179, but a standard lease generally does not.
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Disclaimer: BMW of Freeport and its employees are not tax professionals, and this information is general and educational. No deduction or tax savings is guaranteed. Eligibility depends on the specific vehicle, how it is used, who owns it and your tax situation, and tax law can change. Confirm the GVWR on the manufacturer label of the exact vehicle and consult your own CPA before you purchase, finance or lease.
